A lawyer for tax disputes in Almaty, by a court decision in a civil case, does not need to be proved when considering other cases of administrative offenses involving the same persons.
By the resolution of the Tax Administration for the city of Aktobe (hereinafter referred to as the Tax Administration) dated October 12, 2011, Zh. She was brought to administrative responsibility under part 1 of Article 209 of the Administrative Code with the application of an administrative penalty in the form of a fine in the amount of 47,628 tenge. By the ruling of the specialized Administrative Court of Aktobe city dated April 10, 2012, the decision of the Tax Administration in respect of Zh. cancelled with the termination of the proceedings. In the protest, the Deputy Prosecutor General raises the issue of canceling the judicial act that took place, while upholding the decision of the Tax Administration of October 12, 2011. The Supervisory Judicial Board of the Supreme Court issued a ruling by the specialized administrative court of the city of Aktobe in respect of Zh. cancelled it. The proceedings on the administrative offense case were resumed and sent for a new hearing on the following grounds. It follows from the resolution of the Tax Administration dated October 12, 2011, that the tax audit revealed an underestimation of the amount of tax in the declaration by individual entrepreneur Zh. As a result of the audit, additional fixed tax was charged for the period from May to August 2011 in the amount of 158,760 tenge and penalties in the amount of 2,971 tenge. This circumstance was the basis for the involvement of J. to administrative responsibility. Canceling the decision of the Tax Administration with the termination of proceedings in an administrative case, the court pointed out that the basis of administrative responsibility was J. There was a notification dated September 29, 2011 on additional fixed taxes and penalties issued by the tax authority. However, J. The said notification was appealed to the specialized interdistrict economic court of the Aktobe region, whose decision of November 24, 2011 satisfied the claim of Zh. the cancellation of the tax notice was refused.
By the decision of the appellate judicial board of the Aktobe Regional Court dated February 06, 2012, the decision of the court of first instance was overturned with a new decision, according to which the notification of the Tax Administration dated September 29, 2011 was declared illegal and canceled. By the decision of the cassation judicial board of the Aktobe Regional Court dated March 14, 2012, the decision of the appellate instance remained unchanged. Judicial acts of the regional court are the basis for the contested ruling in the case of an administrative offense. Meanwhile, by the decision of the supervisory judicial board of the Supreme Court of June 28, 2012, the decisions of the appellate and cassation judicial boards of the Aktobe Regional Court were canceled, while the decision of the Economic Court of November 24, 2011 remained in force. Thus, the supreme court confirmed the legality of the notification dated September 29, 2011, issued for violation of Zh. tax legislation, which resulted in an underestimation of the amount of tax in the declaration. By virtue of part 2 of Article 608 of the Administrative Code, the circumstances established by the effective court decision in a civil case do not need to be proved when considering other cases of administrative offenses involving the same persons. Since the contested ruling is based on judicial acts that have entered into force, the annulment of the latter by way of judicial review should be recognized as a new circumstance in the case under consideration. According to paragraph 21 of the regulatory resolution of the Supreme Court of the Republic of Kazakhstan No. 18 dated November 26, 2004 "On certain issues of the application of legislation on administrative offenses by courts", when reviewing a ruling based on the results of consideration of complaints, the court does not have the right to examine new evidence, therefore, in the event of unjustified termination of proceedings on an administrative offense, the contested judicial act is subject to cancellation with the resumption of proceedings. on the case and sending it for a new review. In the case of a new trial, the court must resolve the case on its merits by correctly applying the norms of the administrative law.
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